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在日益激烈的市场竞争中,我国企业生产经营的复杂程度越来越高,产品、服务的多样化也随之增加,而传统成本核算方法已无法满足企业对成本信息精确性的要求。作业成本法能够自动快捷方便地获取企业内部生产、销售、财务等集成的数据信息,这使得企业对提高精细化管理有了广阔的发展空间。鉴于作业成本法近年来在理论研究和实际应用上受到愈来愈广泛的关注,本文将作业成本法作为研究对象,探讨其在制造型企业中的应用。
In the increasingly fierce market competition, the complexity of production and management of enterprises in our country is getting higher and higher. The diversification of products and services also increases. However, the traditional cost accounting methods can not meet the requirements of enterprises for the accuracy of cost information. Activity-based costing method can quickly and conveniently obtain integrated data information such as production, sales and finance in the enterprise, which makes the enterprise have a broad space for development to improve the delicacy management. In view of the fact that ABC has been paid more and more attention in both theoretical research and practical application in recent years, this paper regards ABC as the research object and discusses its application in manufacturing enterprises.